THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordanc...

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Autores principales:	O. S. D’yakonova, A. M. Puzankova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	small enterprise criteria for small enterprises subject of small business simplified accounting system taxation system Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/35edba2ebda24154ac65e4790d34797c
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spelling	oai:doaj.org-article:35edba2ebda24154ac65e4790d34797c2021-12-03T07:43:28ZTHE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION1816-42772686-841510.26425/1816-4277-2019-5-130-135https://doaj.org/article/35edba2ebda24154ac65e4790d34797c2019-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1470https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.O. S. D’yakonovaA. M. PuzankovaPublishing House of the State University of Managementarticlesmall enterprisecriteria for small enterprisessubject of small businesssimplified accounting systemtaxation systemSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 130-135 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	small enterprise criteria for small enterprises subject of small business simplified accounting system taxation system Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	small enterprise criteria for small enterprises subject of small business simplified accounting system taxation system Sociology (General) HM401-1281 Economics as a science HB71-74 O. S. D’yakonova A. M. Puzankova THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
description	The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.
format	article
author	O. S. D’yakonova A. M. Puzankova
author_facet	O. S. D’yakonova A. M. Puzankova
author_sort	O. S. D’yakonova
title	THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
title_short	THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
title_full	THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
title_fullStr	THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
title_full_unstemmed	THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
title_sort	importance of the development of small enterprises and the specifics of organization of its accounting taxation
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/35edba2ebda24154ac65e4790d34797c
work_keys_str_mv	AT osdyakonova theimportanceofthedevelopmentofsmallenterprisesandthespecificsoforganizationofitsaccountingtaxation AT ampuzankova theimportanceofthedevelopmentofsmallenterprisesandthespecificsoforganizationofitsaccountingtaxation AT osdyakonova importanceofthedevelopmentofsmallenterprisesandthespecificsoforganizationofitsaccountingtaxation AT ampuzankova importanceofthedevelopmentofsmallenterprisesandthespecificsoforganizationofitsaccountingtaxation
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THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

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